태양금속공업 분기보고서 (2016.09)
2. 연결재무제표

※ 비교표시된 재무제표 중 2016년 9월 30일 현재의 연결재무상태표, 2016년과 2015년 9월 30일로 종료하는 연결포괄손익계산서, 연결자본변동표, 연결현금흐름표, 연결재무제표 주석사항은 한국채택국제회계기준에 따른 검토 및 감사를 받지 아니한 재무제표입니다.

연결 재무상태표
제 52 기 3분기말 2016.09.30 현재
제 51 기말 2015.12.31 현재
제 50 기말 2014.12.31 현재
(단위 : 원)

제 52 기 3분기말	제 51 기말	제 50 기말

자산

Ⅰ.유동자산	171,805,153,540	192,582,144,516	193,694,474,838

(1)현금및현금성자산	15,075,599,690	9,100,405,970	7,285,430,323

(2)기타유동금융자산	3,425,138,525	3,079,534,386	3,986,779,272

1.단기금융상품	3,360,428,185	3,010,284,231	3,918,079,562

2.단기투자증권	64,710,340	69,250,155	68,699,710

(3)매출채권 및 기타유동채권	79,215,672,527	96,480,969,770	87,433,753,209

1.단기매출채권	78,458,135,595	91,179,406,617	83,234,447,804

대손충당금	(1,912,761,581)	(1,985,998,945)	(2,029,862,071)

2.단기미수금	382,300,909	1,605,389,814	2,322,990,410

대손충당금	(91,657,549)	(64,126,096)	(63,153,453)

3.단기미수수익	38,325,359	31,725,769	83,035,019

4.단기선급금	2,128,350,910	4,308,251,640	2,380,606,486

대손충당금	(687,339,961)	(687,339,961)	(687,339,961)

5.단기선급비용	900,318,845	2,093,660,932	2,193,028,975

6.단기대여금	0	0	0

(4)당기법인세자산	782,291,217	42,853,390	1,059,380

(5)기타유동비금융자산	12,024,772,824	12,172,613,567	11,509,676,924

1.부가가치세대급금	12,024,772,824	12,172,613,567	11,509,676,924

(6)재고자산	61,281,678,757	71,705,767,433	83,477,775,730

1.상품	2,893,348,275	4,026,063,934	4,124,452,717

평가충당금	0	0	0

2.제품	20,818,322,086	24,721,174,934	28,334,260,592

평가충당금	(7,151,466)	(7,151,466)	(5,043,249)

3.재공품	12,645,184,778	14,028,127,315	16,286,679,227

평가충당금	(18,215,995)	(18,215,995)	(17,437,839)

4.원재료	15,805,847,520	15,328,157,932	19,808,166,753

평가충당금	(51,255,068)	(51,255,068)	(34,584,633)

5.저장품	7,781,558,371	9,862,748,669	9,722,757,427

6.미착품	1,414,040,256	3,816,117,178	5,258,524,735

Ⅱ.비유동자산	176,346,188,526	177,554,037,221	170,689,506,721

(1)기타비유동금융자산	2,196,931,675	2,038,283,912	1,364,073,334

1.장기금융상품	770,971,182	648,471,182	119,971,182

2.장기투자증권	1,215,471,129	1,184,827,158	1,244,102,152

3.파생상품자산	0	0	0

4.비유동매도가능금융자산	210,489,364	204,985,572	0

(2)유형자산	165,472,603,620	166,656,762,674	160,432,869,374

1.토지	68,468,580,185	68,502,762,145	68,494,636,925

2.건물	37,854,425,360	38,846,642,975	38,219,805,840

감가상각누계액	(10,995,690,440)	(12,441,301,812)	(11,542,372,936)

3.구축물	8,303,613,948	8,257,559,846	8,152,229,146

감가상각누계액	(6,554,346,212)	(6,087,166,261)	(5,846,798,771)

4.기계장치	168,095,767,215	167,861,347,794	158,886,540,789

정부보조금	(4,222,436,235)	(4,530,123,734)	(2,125,553,535)

감가상각누계액	(114,875,935,101)	(110,656,917,299)	(101,848,061,804)

5.공구와기구	24,636,010,628	24,377,433,957	23,335,858,263

감가상각누계액	(20,399,705,059)	(20,310,912,901)	(18,541,313,708)

6.집기	7,484,720,106	7,187,285,971	6,895,194,638

감가상각누계액	(6,653,542,209)	(6,576,626,744)	(6,273,721,565)

7.차량운반구	1,576,645,836	1,533,816,405	1,715,897,927

감가상각누계액	(1,277,925,818)	(1,402,351,782)	(1,606,207,330)

8.건설중인자산	14,032,421,416	12,095,314,114	5,274,335,495

정부보조금	0	0	(2,757,600,000)

(3)영업권 이외의 무형자산	3,576,031,515	3,759,373,353	3,811,171,598

1.저작권, 특허권, 기타 산업재산권, 용역운영권	2,746,852,215	2,930,194,053	2,981,992,298

2.기타무형자산	829,179,300	829,179,300	829,179,300

(4)투자부동산	4,091,617,168	4,107,005,148	4,127,522,454

1.토지	3,330,107,000	3,330,107,000	3,330,107,000

2.건물	1,000,658,390	1,000,658,390	1,000,658,390

감가상각누계액	(239,148,222)	(223,760,242)	(203,242,936)

(5)장기매출채권 및 기타비유동채권	1,009,004,548	992,612,134	953,869,961

1.장기매출채권	0	0	0

대손충당금	0	0	0

2.장기보증금	1,005,021,265	987,885,907	948,640,114

3.장기미수금	626,303,285	622,443,385	622,443,385

대손충당금	(625,339,272)	(621,479,372)	(621,479,372)

4.장기선급비용	3,019,270	3,762,214	4,265,834

(6)이연법인세자산	0	0	0

자산총계	348,151,342,066	370,136,181,737	364,383,981,559

부채

Ⅰ.유동부채	177,682,877,278	195,504,334,760	206,562,338,014

(1)매입채무 및 기타유동채무	63,649,724,050	91,320,453,494	96,077,603,358

1.단기매입채무	50,996,030,472	76,761,762,191	79,320,593,100

2.단기미지급금	9,845,664,402	11,474,279,360	13,753,890,092

3.유동성장기미지급금	0	0	0

현재가치할인차금	0	0	0

4.단기선수금	197,319,735	212,720,238	187,115,944

5.단기예수금	466,222,187	640,079,592	451,309,612

6.단기미지급비용	1,620,987,254	1,716,312,113	1,854,894,610

7.단기임대보증금	399,000,000	394,800,000	389,300,000

8.수입보증금	124,500,000	120,500,000	120,500,000

(2)단기차입금	97,634,440,159	101,165,912,807	105,638,442,917

(3)기타유동금융부채	0	0	0

1.유동성금융리스부채	0	0	0

2.유동성 사채	0	0	0

(4)유동성장기차입금	16,398,713,069	1,364,710,903	2,317,040,966

(5)미지급법인세	0	1,653,257,556	2,529,250,773

Ⅱ.비유동부채	70,799,587,039	73,980,092,738	58,501,663,189

(1)장기차입금	30,366,120,656	45,653,472,768	27,341,008,730

(2)사채	0	0	5,000,000,000

(3)기타비유동금융부채	1,116,882,387	407,100,530	861,020,921

1.금융리스부채	407,100,530	407,100,530	861,020,921

2.파생상품부채	709,781,857	0	0

(4)장기매입채무 및 기타비유동채무	0	0	0

1.장기미지급금	0	0	0

현재가치할인차금	0	0	0

(5)이연법인세부채	3,696,250,075	4,074,236,176	4,885,285,654

(6)전환상환우선부채	9,748,356,463	0	0

(7)퇴직급여채무	25,871,977,458	23,845,283,264	20,414,347,884

1.퇴직급여충당부채	28,016,643,234	26,022,639,940	22,563,443,444

2.퇴직보험예치금	(2,007,809,276)	(2,038,641,676)	(2,007,140,960)

3.국민연금전환금	(136,856,500)	(138,715,000)	(141,954,600)

(8)기타비유동비금융부채	0	0	0

부채총계	248,482,464,317	269,484,427,498	265,064,001,203

자본

Ⅰ.납입자본	39,145,408,225	39,145,408,225	39,145,408,225

(1)자본금	20,000,000,000	20,000,000,000	20,000,000,000

1.보통주자본금	18,350,000,000	18,350,000,000	18,350,000,000

2.우선주자본금	1,650,000,000	1,650,000,000	1,650,000,000

(2)주식발행초과금	19,145,408,225	19,145,408,225	19,145,408,225

Ⅱ.기타자본구성요소	(4,805,808,783)	(1,532,861,747)	(768,136,159)

(1)자기주식	(494,155,980)	(494,155,980)	(494,155,980)

(2)기타포괄손익누계액	(4,311,652,803)	(1,038,705,767)	(273,980,179)

1.매도가능증권평가손익	84,459,754	22,814,900	63,654,724

2.지분법자본변동	34,053,871	20,948,542	0

3.해외사업환산손익	(4,430,166,428)	(1,082,469,209)	(337,634,903)

Ⅲ.이익잉여금(결손금)	64,654,379,219	62,408,369,722	60,359,578,330

(1)이익준비금	5,210,000,000	4,610,000,000	4,010,000,000

(2)임의적립금	33,160,000,000	30,160,000,000	27,160,000,000

(3)미처분이익잉여금(미처리결손금)	26,284,379,219	27,638,369,722	29,189,578,330

Ⅳ.비지배지분	674,899,088	630,838,039	583,129,960

자본총계	99,668,877,749	100,651,754,239	99,319,980,356

자본과부채총계	348,151,342,066	370,136,181,737	364,383,981,559

연결 포괄손익계산서
제 52 기 3분기 2016.01.01 부터 2016.09.30 까지
제 51 기 3분기 2015.01.01 부터 2015.09.30 까지
제 51 기 2015.01.01 부터 2015.12.31 까지
제 50 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 52 기 3분기	제 51 기 3분기	제 51 기	제 50 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	109,507,533,559	353,769,371,848	121,217,092,630	365,504,894,514	482,361,925,090	475,397,439,776

Ⅱ.매출원가	97,528,522,204	311,352,118,668	108,742,011,887	326,580,781,882	430,001,967,287	425,061,499,933

Ⅲ.매출총이익	11,979,011,355	42,417,253,180	12,475,080,743	38,924,112,632	52,359,957,803	50,335,939,843

Ⅳ.판매비와관리비	10,579,166,570	31,163,215,924	9,819,516,843	28,829,256,459	39,251,238,845	37,920,895,272

(1)급여	3,381,460,436	10,039,960,354	2,863,530,583	8,772,634,185	12,873,056,650	11,039,654,335

(2)퇴직급여	670,503,026	1,345,591,288	384,925,951	1,064,635,919	1,238,807,813	1,510,776,426

(3)복리후생비	652,161,151	1,924,450,354	606,497,475	1,774,336,777	2,417,709,405	2,478,740,297

(4)여비교통비	134,489,572	419,968,493	188,217,190	496,365,654	656,658,152	539,608,289

(5)통신비	45,819,400	141,092,452	52,529,334	143,586,529	151,524,521	145,745,774

(6)세금과공과	339,493,849	810,584,938	337,685,726	709,060,709	717,470,912	793,645,898

(7)차량유지비	111,115,608	333,283,717	112,637,509	292,394,850	394,875,447	500,567,200

(8)감가상각비	170,445,615	381,350,835	142,680,536	423,350,295	556,722,526	544,706,480

(9)접대비	57,694,128	211,134,602	85,911,376	207,741,466	295,027,150	248,666,934

(10)소모품비	155,623,435	567,877,068	181,804,159	526,801,933	767,005,811	829,807,753

(11)도서인쇄비	2,340,308	9,697,768	2,376,752	10,373,551	13,109,235	16,162,564

(12)수선비	18,693,680	51,233,230	20,109,061	53,141,271	69,779,557	70,233,890

(13)교육훈련비	36,374,048	107,398,810	20,709,297	65,591,968	85,158,066	73,254,623

(14)지급수수료	966,761,597	2,644,966,077	747,661,871	2,084,337,317	2,480,259,751	2,571,063,274

(15)광고선전비	21,482,068	58,219,211	33,320,466	101,586,877	109,663,178	158,762,631

(16)일숙직비	1,140,000	3,540,000	1,200,000	3,220,000	4,360,000	3,740,000

(17)수출제비용	1,383,480,889	4,408,237,986	1,695,952,715	4,614,677,526	7,540,648,386	5,916,080,494

(18)운반비	1,455,676,187	4,651,547,534	1,451,892,432	4,572,919,923	5,313,974,845	6,042,536,227

(19)포장비	659,872,579	2,064,290,541	596,063,471	1,969,318,636	2,445,052,604	3,161,375,972

(20)임차료	165,137,690	487,636,347	142,176,225	415,050,255	557,191,238	528,125,850

(21)보험료	66,292,126	188,419,474	117,568,758	197,903,743	243,353,375	188,190,136

(22)수도광열비	13,375,346	47,806,746	13,003,573	56,142,348	71,837,016	65,415,942

(23)산재보험료	47,328,731	151,299,619	46,496,661	153,224,703	199,576,189	195,831,988

(24)유류비	0	0	0	0	160,000	1,612,877

(25)대손상각비(대손충당금환입)	(18,789,067)	23,912,386	(48,425,786)	46,025,547	(42,890,483)	149,902,005

(26)무형자산상각비	15,239,208	39,102,905	10,990,628	32,378,430	43,188,381	42,457,737

(27)경상개발비	0	0	2,000,000	2,690,000	2,690,000	1,638,175

(28)잡비	25,954,960	50,613,189	10,000,880	39,766,047	45,269,120	102,591,501

Ⅴ.영업이익(손실)	1,399,844,785	11,254,037,256	2,655,563,900	10,094,856,173	13,108,718,958	12,415,044,571

Ⅵ.기타이익	697,638,680	3,148,134,150	3,504,697,341	8,055,604,964	8,299,006,531	7,579,312,631

(1)고철매각	103,795,700	318,222,553	134,545,893	465,613,121	501,443,070	1,047,742,809

(2)임대료수익	31,911,333	95,558,030	33,866,778	104,812,555	141,049,333	150,003,764

(3)외환차익	(115,846,506)	1,206,253,649	1,673,735,491	2,172,940,300	3,085,345,622	2,410,416,451

(4)유형자산처분이익	1,399,600	26,849,419	0	27,109,016	32,108,016	1,674,913

(5)단기투자증권평가이익	0	0	3,259,213	950,930	550,445	0

(6)외화환산이익	161,380,127	278,513,008	1,283,050,032	4,299,466,827	2,587,767,804	2,117,423,462

(7)지분법평가이익	0	0	0	0	184,037,030	0

(8)파생상품평가이익	0	0	0	0	0	0

(9)잡이익	514,998,426	1,222,737,491	376,239,934	984,712,215	1,766,705,211	1,852,051,232

Ⅶ.금융수익	26,025,172	50,782,230	110,054,484	386,324,531	189,328,400	197,787,771

(1)이자수익	26,025,172	50,782,230	110,054,484	386,324,531	173,086,950	197,165,701

(2)배당금수익	0	0	0	0	16,241,450	622,070

Ⅷ.기타손실	4,748,857,324	7,792,861,641	2,306,098,684	3,499,344,351	5,584,744,563	3,262,330,155

(1)기부금	2,600,000	4,660,000	600,000	1,500,000	14,600,000	110,500,000

(2)외환차손	1,505,817,923	3,336,325,643	486,038,784	1,208,287,944	1,254,569,623	2,765,343,264

(3)단기투자증권처분손실	0	148,238	0	0	0	5,250,000

(4)단기투자증권평가손실	(875,970)	4,539,815	0	0	0	4,585,175

(5)파생상품평가손실	0	0	0	0	0	0

(6)유형자산처분손실	0	13,165,400	7,233,440	7,233,440	7,233,440	48,229,619

(7)유형자산손상차손	0	0	0	0	0	0

(8)장기투자증권처분손실	0	0	0	0	0	0

(9)장기투자증권손상차손	0	48,008,248	0	0	0	0

(10)외화환산손실	2,764,508,730	3,620,362,851	1,727,299,686	1,987,731,794	3,577,768,188	57,993,067

(11)지분법평가손실	7,027,390	7,601,537	0	0	0

(12)기타의 대손상각비	0	0	0	0	0	0

(13)채무보증손실	0	0	0	0	0	0

(14)영업권손상차손	0	0	0	0	0	0

(15)잡손실	469,779,251	758,049,909	84,926,774	294,591,173	730,573,312	270,429,030

Ⅸ.금융원가	1,474,847,035	4,405,836,962	1,617,284,128	5,180,146,303	7,094,848,665	8,220,275,647

(1)이자비용	1,474,847,035	4,405,836,962	1,617,284,128	5,180,146,303	7,094,848,665	8,220,275,647

Ⅹ.법인세비용차감전순이익(손실)	(4,100,195,722)	2,254,255,033	2,346,932,913	9,857,295,014	8,917,460,661	8,709,539,171

XI.법인세비용	1,582,405,879	587,007,988	3,684,746,871	5,599,440,753	4,965,554,304	2,001,139,300

XⅡ.당기순이익(손실)	(2,517,789,843)	2,841,263,021	(1,337,813,958)	4,257,854,261	3,951,906,357	6,708,399,871

XⅢ.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	(2,500,182,640)	2,828,251,100	(1,363,285,553)	4,202,998,625	3,904,198,278	6,696,659,810

(2)비지배지분에 귀속되는 당기순이익(손실)	(17,607,203)	13,011,921	25,471,595	54,855,636	47,708,079	11,740,061

XIV.기타포괄손익	(2,013,345,688)	(3,226,421,203)	1,013,770,756	1,546,041,616	(2,020,257,574)	(2,259,311,599)

(1)당기손익으로 재분류되는 세후기타포괄손익	(2,017,742,288)	(3,286,052,365)	1,015,877,230	1,546,041,616	(785,674,130)	(1,827,444,223)

1.외화환산외환차이	(2,084,259,217)	(3,347,697,219)	961,600,930	1,587,051,675	(744,834,306)	(1,834,953,572)

가.외화환산외환차이의 세후차익(차손)	(2,084,259,217)	(3,347,697,219)	961,600,930	1,587,051,675	(744,834,306)	(1,834,953,572)

2.매도가능금융자산	66,516,929	61,644,854	54,276,300	(41,010,059)	(40,839,824)	7,509,349

가.매도가능금융자산의 세후재측정이익(손실)	66,516,929	61,644,854	54,276,300	(41,010,059)	(40,839,824)	7,509,349

(2)당기손익으로 재분류되지 않는 세후기타포괄손익	4,396,600	59,631,162	(2,106,474)	0	(1,234,583,444)	(431,867,376)

1.확정급여제도의 보험수리적손익의 세후기타포괄손익	0	46,525,833	(2,106,474)	0	(1,255,531,986)	(431,867,376)

2.지분상품에 대한 투자자산의 세후기타포괄손익	4,396,600	13,105,329	0	0	20,948,542	0

XV.총포괄손익	(4,531,135,531)	(385,158,182)	(324,043,202)	5,803,895,877	1,931,648,783	4,449,088,272

XVI.포괄손익의 귀속

(1)포괄손익, 지배기업의 소유주에게 귀속되는 지분	(4,513,528,328)	(398,170,103)	(324,043,202)	5,803,895,877	1,883,940,704	4,437,348,211

(2)포괄손익, 비지배지분	(17,607,203)	13,011,921	25,471,595	54,855,636	47,708,079	11,740,061

XVII.주당이익

(1)기본주당이익(손실)	(71)	78	(39)	117	109	1,863

1.계속영업기본주당이익(손실)	(71)	78	(39)	117	109	1,863

연결 자본변동표
제 52 기 3분기 2016.01.01 부터 2016.09.30 까지
제 51 기 3분기 2015.01.01 부터 2015.09.30 까지
제 51 기 2015.01.01 부터 2015.12.31 까지
제 50 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	주식발행초과금	자기주식	기타포괄손익누계액	미처분이익잉여금(미처리결손금)	지배기업의 소유주에게 귀속되는 자본 합계

2014.01.01 (Ⅰ.기초자본)	20,000,000,000	19,145,408,225	(494,155,980)	1,553,464,044	51,601,307,493	91,806,023,782	571,389,899	92,377,413,681

Ⅱ.자본의 변동	(1)배당금지급	(599,874,900)	(599,874,900)	(599,874,900)

(2)처분후이익잉여금	51,001,432,593	91,206,148,882	571,389,899	91,777,538,781

(3)소유주에 의한 기타 출자에 따른 증가(감소)

(4)포괄손익	1.당기순이익(손실)	6,696,659,810	6,696,659,810	11,740,061	6,708,399,871

(5)보험수리적손익	(431,867,376)	(431,867,376)	(431,867,376)

(6)지배력을 상실하지 않는 종속기업에 대한 소유지분의 변동에 따른 증가(감소)

(7)해외사업환산손익	(1,834,953,572)	3,093,353,303	1,258,399,731	1,258,399,731

(8)매도가능금융자산의 평가에 따른 증가(감소)	7,509,349	7,509,349	7,509,349

2014.12.31 (Ⅲ.기말자본)	20,000,000,000	19,145,408,225	(494,155,980)	(273,980,179)	60,359,578,330	98,736,850,396	583,129,960	99,319,980,356

2015.01.01 (Ⅰ.기초자본)	20,000,000,000	19,145,408,225	(494,155,980)	(273,980,179)	60,359,578,330	98,736,850,396	583,129,960	99,319,980,356

Ⅱ.자본의 변동	(1)배당금지급	599,874,900	599,874,900	599,874,900

(2)처분후이익잉여금	(273,980,179)	59,759,703,430	98,136,975,496	583,129,960	98,720,105,456

(3)소유주에 의한 기타 출자에 따른 증가(감소)

(4)포괄손익	1.당기순이익(손실)	3,904,198,278	3,904,198,278	47,708,079	3,951,906,357

(5)보험수리적손익	(1,255,531,986)	(1,255,531,986)	(1,255,531,986)

(6)지배력을 상실하지 않는 종속기업에 대한 소유지분의 변동에 따른 증가(감소)	20,948,542	0	0

(7)해외사업환산손익	(744,834,306)	(744,834,306)	(744,834,306)	744,834,306

(8)매도가능금융자산의 평가에 따른 증가(감소)	(40,839,824)	(95,286,359)	(40,839,824)

2015.12.31 (Ⅲ.기말자본)	20,000,000,000	19,145,408,225	(494,155,980)	(1,038,705,767)	62,408,369,722	100,020,916,200	630,838,039	100,651,754,239

2015.01.01 (Ⅰ.기초자본)	20,000,000,000	19,145,408,225	(494,155,980)	(273,980,179)	60,359,578,330	98,736,850,396	583,129,960	99,319,980,356

Ⅱ.자본의 변동	(1)배당금지급	(599,874,900)	(599,874,900)	(599,874,900)

(2)처분후이익잉여금	59,759,703,430	98,136,975,496	583,129,960	98,720,105,456

(3)소유주에 의한 기타 출자에 따른 증가(감소)

(4)포괄손익	1.당기순이익(손실)	4,202,998,625	4,202,998,625	54,855,636	4,257,854,261

(5)보험수리적손익

(6)지배력을 상실하지 않는 종속기업에 대한 소유지분의 변동에 따른 증가(감소)

(7)해외사업환산손익	1,587,051,675	1,587,051,675	1,587,051,675

(8)매도가능금융자산의 평가에 따른 증가(감소)	(41,010,059)	(41,010,059)	(41,010,059)

2015.09.30 (Ⅲ.기말자본)	20,000,000,000	19,145,408,225	(494,155,980)	1,272,061,437	63,962,702,055	103,886,015,737	637,985,596	104,524,001,333

2016.01.01 (Ⅰ.기초자본)	20,000,000,000	19,145,408,225	(494,155,980)	(1,038,705,767)	62,408,369,722	100,020,916,200	630,838,039	100,651,754,239

Ⅱ.자본의 변동	(1)배당금지급	(599,874,900)	(599,874,900)	(599,874,900)

(2)처분후이익잉여금	61,808,494,822	99,421,041,300	630,838,039	100,051,879,339

(3)소유주에 의한 기타 출자에 따른 증가(감소)

(4)포괄손익	1.당기순이익(손실)	2,828,251,100	2,828,251,100	13,011,921	2,841,263,021

(5)보험수리적손익	46,525,833	46,525,833	2,156,592	48,682,425

(6)지배력을 상실하지 않는 종속기업에 대한 소유지분의 변동에 따른 증가(감소)	13,105,329	13,105,329	13,105,329

(7)해외사업환산손익	(3,347,697,219)	(28,892,536)	(3,376,589,755)	28,892,536	(3,347,697,219)

(8)매도가능금융자산의 평가에 따른 증가(감소)	61,644,854	61,644,854	61,644,854

2016.09.30 (Ⅲ.기말자본)	20,000,000,000	19,145,408,225	(494,155,980)	4,311,652,803	64,654,379,219	98,993,978,661	674,899,088	99,668,877,749

연결 현금흐름표
제 52 기 3분기 2016.01.01 부터 2016.09.30 까지
제 51 기 3분기 2015.01.01 부터 2015.09.30 까지
제 51 기 2015.01.01 부터 2015.12.31 까지
제 50 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 52 기 3분기	제 51 기 3분기	제 51 기	제 50 기

Ⅰ.영업활동현금흐름	9,722,177,069	8,083,031,836	13,978,688,231	7,469,977,961

(1)당기순이익조정을 위한 가감	14,221,440,910	14,862,135,142	23,008,872,986	9,667,465,284

1.대손상각비	23,912,386	46,025,547	(42,890,483)	149,902,005

2.감가상각비	8,112,721,415	9,982,445,956	13,884,478,497	14,213,306,270

3.무형자산상각비	39,102,905	32,378,430	43,188,381	42,457,737

4.퇴직급여	3,322,881,201	2,881,899,622	4,183,636,012	3,751,490,481

5.유형자산감액	0	0	0	0

6.영업권손상차손	0	0	0	0

7.외화환산손실	3,620,362,851	1,987,731,794	3,577,768,188	57,993,067

8.이자비용	4,405,836,962	5,180,146,303	7,094,848,665	8,220,275,647

9.법인세비용	(587,007,988)	5,599,440,753	4,965,554,304	2,001,139,300

10.유형자산처분손실	13,165,400	7,233,440	7,233,440	48,229,619

11.단기투자증권처분손실	0	0	0	5,250,000

12.단기투자증권평가손실	4,539,815	0	0	4,585,175

13.장기투자증권처분손실	0	0	0	0

14.장기투자증권손상차손	48,008,248	0	0	0

15.파생상품평가손실	0	0	0	0

16.지분법평가손실	7,601,537	0	0	0

17.단기투자증권평가이익	0	(950,930)	(550,445)	0

18.외화환산이익	(278,513,008)	(4,299,466,827)	(2,587,767,804)	(2,117,423,462)

19.파생상품평가이익	0	0	0	0

20.유형자산처분이익	(26,849,419)	(27,109,016)	(32,108,016)	(1,674,913)

21.지분법평가이익	0	0	(184,037,030)	0

22.대손충당금환입	0	0	0	0

23.이자수익	(50,782,230)	(386,324,531)	(173,086,950)	(197,165,701)

24.배당금수익	0	0	(16,241,450)	(622,070)

25.법인세수익	0	0	0	0

26.매출채권의 감소(증가)	9,433,775,228	(6,958,223,718)	(9,824,081,583)	5,037,453,999

27.미수금의 감소(증가)	1,101,941,462	1,772,619,220	834,722,084	(1,121,072,790)

28.미수수익의 감소(증가)	0	0	0	0

29.선급금의 감소(증가)	2,179,900,730	671,553,183	(1,927,645,154)	8,119,212,494

30.선급비용의 감소(증가)	1,193,342,087	(291,990,825)	99,368,043	635,957,497

31.당기법인세자산의 감소(증가)	0	0	0	0

32.부가세대급금의 감소(증가)	147,840,743	(3,395,047,767)	(662,936,643)	(8,334,759,087)

33.재고자산의 감소(증가)	10,424,088,676	12,731,291,615	11,772,008,297	(3,787,427,745)

34.장기매출채권의 감소(증가)	0	0	0	0

35.장기미수금의 감소(증가)	(3,859,900)	0	0	209,029

36.매입채무의 증가(감소)	(25,753,865,884)	(8,398,900,588)	(3,234,220,133)	(9,143,460,168)

37.미지급금의 증가(감소)	(1,628,614,958)	(701,231,701)	(2,280,934,407)	7,018,594,380

38.장기미지급금의 증가(감소)	0	0	0	(12,400,000,000)

39.미지급비용의 증가(감소)	(95,324,859)	(257,345,088)	(594,374,889)	(644,744,578)

40.임대보증금의 증가(감소)	4,000,000	0	0	0

41.미지급법인세의 증가(감소)	0	0	0	0

42.이연법인세부채의 증가(감소)	0	0	0	0

43.예수금의 증가(감소)	(173,857,405)	170,921,502	188,769,980	(93,518,785)

44.선수금의 증가(감소)	(15,400,503)	8,592,495	25,604,294	49,255,326

45.퇴직금의 지급	(1,328,877,907)	(1,491,928,827)	(2,041,691,862)	(1,755,136,593)

46.사외적립자산의공정가치의 증가(감소)	79,514,825	(4,864,500)	(68,979,950)	(92,163,550)

47.국민연금전환금의 회수	1,858,500	3,239,600	3,239,600	1,322,700

(2)당기순이익(손실)	2,841,263,021	4,257,854,261	3,951,906,357	6,708,399,871

(3)이자수취	44,182,640	414,310,021	224,396,200	252,908,789

(4)배당금수취	0	0	16,241,450	622,070

(5)이자지급	(4,405,836,962)	(4,919,743,843)	(6,639,056,273)	(7,413,053,520)

(6)법인세납부(환급)	(2,978,872,540)	(6,531,523,745)	(6,583,672,489)	(1,746,364,533)

Ⅱ.투자활동현금흐름	(8,093,918,342)	(16,892,281,017)	(19,078,859,921)	(14,856,796,546)

(1)단기금융상품의 처분	0	3,106,000,000	3,106,000,000	3,902,500,000

(2)파생상품자산의 감소	0	0	0	0

(3)단기대여금및수취채권의 처분	0	0	0	0

(4)장기금융상품의 처분	0	0	1,500,000	50,000,000

(5)단기투자증권의 처분	0	0	0	94,750,000

(6)장기투자증권의 처분	946,531	6,275,200	6,916,244	27,793,573

(7)보증금의 감소	0	169,358,777	40,754,207	90,274,852

(8)저작권, 특허권, 기타 산업재산권, 용역운영권의 처분	156,424,965	23,553,573	155,234,135	0

(9)토지의 처분	0	0	0	0

(10)건물의 처분	0	0	0	0

(11)구축물의 처분	0	0	0	0

(12)기계장치의 처분	138,183,751	0	0	71,605,305

(13)기타유형자산의 처분	9,772,953	0	0	0

(14)차량운반구의 처분	25,991,218	45,327,273	69,782,742	10,921,620

(15)집기의 처분	0	7,404,107	7,404,107	330,000

(16)건설중인자산의 처분	96,000,000	0	0	0

(17)단기금융상품의 취득	(350,000,000)	(2,198,204,669)	(2,198,204,669)	(3,492,220,456)

(18)단기투자증권의 취득	0	0	0	(100,000,000)

(19)단기대여금및수취채권의 취득	0	0	0	0

(20)장기금융상품의 취득	(122,500,000)	(372,500,000)	(530,000,000)	(107,500,000)

(21)장기투자증권의 취득	0	0	0	(947,089,380)

(22)보증금의 증가	(501,000)	(418,717,554)	(80,000,000)	(88,086,922)

(23)장기선급비용의 증가	0	0	0	(4,265,834)

(24)토지의 취득	0	0	0	0

(25)건물의 취득	(80,032,428)	(60,870,205)	(680,981,765)	(2,215,825,504)

(26)구축물의 취득	(46,706,816)	(1,800,000)	(29,200,000)	(17,300,000)

(27)기계장치의 취득	(4,631,492,997)	(3,780,643,853)	(4,404,931,095)	(5,804,652,188)

(28)기타유형자산의 취득	(1,058,599,201)	(688,332,645)	(743,237,743)	(775,512,149)

(29)집기의 취득	(353,452,204)	(259,658,008)	(324,755,562)	(153,508,662)

(30)차량운반구의 취득	(219,572,179)	(57,541,066)	(126,675,659)	(6,765,255)

(31)건설중인자산의 취득	(1,494,883,935)	(12,265,307,676)	(13,201,840,592)	(5,213,676,210)

(32)영업권의 취득	0	0	0	0

(33)저작권, 특허권, 기타 산업재산권, 용역운영권의 취득	(163,497,000)	(146,624,271)	(146,624,271)	(178,569,336)

Ⅲ.재무활동현금흐름	5,650,567,681	11,790,006,154	6,768,553,667	9,086,105,003

(1)단기차입금의 증가	32,554,870,765	69,825,919,523	76,293,916,539	110,352,675,169

(2)금융리스부채의 차입	0	0	0	0

(3)장기차입금의 증가	18,000,000,000	23,000,000,000	28,000,000,000	20,075,000,000

(4)기타 지분상품의 발행	9,290,226,143	0	0	0

(5)파생상품부채의 증가	709,781,857	0	0	0

(6)사채의 발행	0	0	0	5,000,000,000

(7)임대보증금의 증가	4,200,000	26,500,000	145,000,000	30,800,000

(8)정부보조금의 수취	0	0	0	4,900,000,000

(9)단기차입금의 상환	(36,055,286,238)	(70,348,512,564)	(80,796,120,788)	(94,121,534,201)

(10)유동성장기부채의 상환	(1,040,997,834)	(2,028,404,687)	(2,317,040,966)	(22,798,316,223)

(11)장기차입금의 상환	(17,212,352,112)	(8,013,621,218)	(8,817,826,218)	(8,640,744,842)

(12)유동성사채의 상환	0	0	(5,000,000,000)	(5,000,000,000)

(13)임대보증금의 감소	0	(72,000,000)	(139,500,000)	(111,900,000)

(14)금융리스부채의 지급	0	0	0	0

(15)배당금지급	(599,874,900)	(599,874,900)	(599,874,900)	(599,874,900)

Ⅳ.현금및현금성자산에 대한 환율변동효과	(41,888,013)	71,368,335	146,593,670	(13,321,473)

Ⅴ.외화환산으로 인한 현금의 변동	(1,261,744,675)	746,007,811	0	486,720,276

Ⅵ.현금및현금성자산의순증가(감소)	5,975,193,720	3,798,133,119	1,814,975,647	2,172,685,221

Ⅶ.기초현금및현금성자산	9,100,405,970	7,285,430,323	7,285,430,323	5,112,745,102

Ⅷ.기말현금및현금성자산	15,075,599,690	11,083,563,442	9,100,405,970	7,285,430,323